저자의 연구 키워드

저자의 연구 키워드

#간접투자

#거주자

#거주자 판단

#경제적 실질

#고액자산가

#골드뱅킹

#공격적 조세회피

#과세형평

#국민주택채권

#국제적 이중과세

#국제적 정합성

#국제투자펀드

#국제회계기준

#금융상품

#금융투자소득세

#대주주

#동업기업과세

#불확정채무

#상속세

#상속세및증여세

#상속세및증여세법상 평가

#상환할증금

#소득금액계산

#신종금융상품

#실질과세원칙

#양도소득

#양도소득 과세

#양도소득세

#엔화스왑예금

#역내해외펀드

#역외해외펀드

#의제취득가액

#이분법

#이원적 소득세제

#이월공제

#이중과세

#자본거래과세

#자본소득과세

#자본시장법

#자본이득

#자본자산

#전환권

#전환사채

#전환시점

#정기금

#조건부 이자율

#조세조약

#조세중립성

#조세회피방지

#조세회피수단

#주가연계증권

#주식대차거래

#즉시연금보험

#증권거래세

#증여세

#증여신탁

#직접투자

#집합투자기구

#집합투자증권

#채권 등 보유기간 과세제도

#채권 등 보유기간과세제도

#채권할인액

#출국세

#취득가액

#파생결합증권

#파생금융상품

#파생상품

#펀드세제

#평가방법

#평가방법론

#포괄적과세조항

#할인율

#항구적 주거

#환차익 과세

#Acquisition Cost

#aggressive tax planning

#Bifurcation Method

#bond discount

#bundling effect

#Call premium

#Capital Asset

#Capital Gain

#capital gain tax

#Capital Gain Taxation

#Capital Income Tax

#Capital Transaction Taxation

#Collective Investment Securities

#Collective Investment Security

#collective investment vehicle

#Contigent interest rate

#Contingent debt securities

#conversion point

#Conversion right

#convertible bond

#coporate tax shield

#cross-border investment vehicle

#Deemed Acquisition Price

#Derivatives

#derivatives related financial instruments

#Direct Investment

#Double taxation

#Dual Income Taxation

#economic substance

#Equity-linked securities

#ETF(상장지수펀드)

#Exchange-Traded Fund

#exit tax

#Financial Investment Income Tax

#financial proudct

#Fund Taxation

#gold banking

#gold-banking

#high net worth individuals(HNWIs)

#Income Calculation

#Indirect Investment

#Inheritance Tax

#inheritance tax and gift tax

#interest income taxation on redemption premium

#International Convergence

#international double taxation

#International Financial Reportiong Standard(IFRS)

#ISSA model

#ISSA모델

#Major Shareholder

#national housing bond

#new financial instruments

#Off-shore fund foreign investment fund

#On-shore fund foreign investment fund

#Partnership taxation

#permanent home

#resident

#residents’ judgment

#Securities Transaction Tax

#Security Lending Transactions

#Security Transaction Tax

#Sevuritized derivatives

#stock lending

#Substance Over Form

#Substance over form doctrine

#Tax Avoidance Prevention

#Tax Equality

#Tax Equity

#tax neutrality

#tax provision on comrensive income

#tax shelter

#tax treaty

#tax valuation methodology

#Taxation Neutrality

#Taxation on exchange gain

#Taxation on Family Company Succession

#Taxation System of Bond’s Holding Period Interest Income

#taxation system of bond's holding period interest income

#unrealized income taxation

#yen swap deposit